矿产资源审计中应重点关注的环节和问题

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近几年来,由于我国地方政府单方面追求GDP而忽略了对矿产资源资产的有效利用与保护,致使我国大部分矿产资源分布较多的地区,环境一度遭到破坏。十八届三中全会首次提出“要健全自然资源资产产权制度和用途管制制度,并重申划定生态保护红线,实行资源有偿使用制度和生态补偿制度,改革生态环境保护管理体制,探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计, In recent years, due to the unilateral pursuit of GDP by local governments in our country and the neglect of the effective utilization and protection of the mineral resources and assets, most of our country has a large distribution of mineral resources, and the environment was once destroyed. The Third Plenary Session of the 18th CPC Proposal for the First Time proposed that ”we should perfect the property rights system and use control system of natural resources and reaffirm the red line of ecological protection, implement the system of compensated use of resources and ecological compensation system, reform the management system of ecological environment protection, Resources Balance sheet, leading cadres to implement the natural resources assets leaving audit,
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